In addition to the dates listed below, please be aware Corporation Tax payment deadlines are nine months and one day after the company’s year-end (where payments are not required by quarterly instalments).

The deadline for Corporation Tax Returns is 12 months after the company’s year-end.

Please note, if your profits exceed £1.5 million, different arrangements apply, which we can advise you on.

May 2026

• 7 May 2026 – VAT returns and payments due for Accounting Quarter period ending 31 March.
• 18 May 2026 - Mandatory Tax Advisor Registration (TAR) introduced, enforcing a new mandatory registration regime for tax advisers who, as part of their business, interact with HMRC on behalf of their clients
• 22 May 2026 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 31 May 2026 – P60s to be given to all employees.
• 31 May 2026 – Deadline for filing of accounts with Companies House for accounting periods ended 30 August 2025.
• 31 May 2026 – Corporation Tax returns due for accounting periods ended 31 May 2025.

June 2026

• 1 June 2026 – New Advisory Fuel Rates (AFR) applies for company car users.
• 1 June 2026 – Deadline to confirm employees’ payrolled benefit information.
• 7 June 2026 – VAT returns and payments due for Accounting Quarter period ending 30 April.
• 22 June 2026 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 30 June 2026 – Deadline for filing of accounts with Companies House for accounting periods ended 30 September 2025.
• 30 June 2026 – Corporation Tax returns due for accounting periods ended 30 June 2025.

July 2026

• 5 July 2026 – PAYE Settlement Agreements (PSAs) for 2025/26 must be agreed with HMRC.
• 6 July 2026 – Close companies providing beneficial loans to a director must elect for all loans to be treated as a single loan by this date to calculate benefits in kind.
• 6 July 2026 – Copies of 2025/26 P11d documents should be issued to employees and forms submitted to HMRC.
• 7 July 2026 – VAT returns and payments due for Accounting Quarter period ending 31 May.
• 22 July 2026 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC, as well as Class 1A NIC owed on expenses or benefits.
• 31 July 2026 – Deadline for filing of accounts with Companies House for accounting periods ended 31 October 2025.
• 31 July 2026 – The second payment on account for the 2025/26 tax year is due.
• 31 July 2026 – Corporation Tax returns due for accounting periods ended 31 July 2025.

August 2026

• 1 August 2026 – Taxpayers who have not paid remaining tax liabilities face a further five per cent penalty, in addition to the five per cent penalty suffered on amounts outstanding on 1 March 2026.
• 2 August 2026 – Forms P46(Car) for the quarter ended 5 July (where benefits are not payrolled) to reach HMRC.
• 7 August 2026 – VAT returns and payments due for Accounting Quarter period ending 30 June.
• 22 August 2026 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 31 August 2026 – Deadline for filing of accounts with Companies House for accounting periods ended 30 November 2025.
• 31 August 2026 – Corporation Tax returns due for accounting periods ended 31 August 2025.

September 2026

• 1 September 2026 – New Advisory Fuel Rates (AFR) applies for company car users.
• 7 September 2026 – VAT returns and payments due for Accounting Quarter period ending 31 July.
• 22 September 2026 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 30 September 2026 – Corporation Tax returns due for accounting periods ended 30 September 2025.
• 30 September 2026 – Deadline for filing of accounts with Companies House for accounting periods ended 31 December 2025.
• 30 September 2026 – Corporation Tax returns due for accounting periods ended 30 September 2025.

October 2026

• 5 October 2026 – Deadline to notify HMRC of your potential liability for tax and National Insurance Contributions for the 2025-26 tax year. This requirement applies to businesses that started during the tax year, with notification due by 5 October following its end.
• 5 October 2026 – Deadline to notify chargeability and advise HMRC of the need to register for Self-Assessment for 2025/26 if you have not notified them previously.
• 7 October 2026 – VAT returns and payments due for Accounting Quarter period ending 31 August.
• 22 October 2026 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC, including if you have a PAYE Settlement Agreement (PSA) pay tax and Class 1B NIC.
• 31 October 2026 – Deadline for filing Paper Income Tax Return with HMRC and deadline for submitting tax return if you want HMRC to calculate your tax liability.
• 31 October 2026 – Deadline for filing of accounts with Companies House for accounting periods ended 31 January 2026.
• 31 October 2026 – Corporation Tax returns due for accounting periods ended 31 October 2025.

• 5 October 2026 – Deadline to notify HMRC of your potential liability for tax and National Insurance Contributions for the 2025-26 tax year. This requirement applies to businesses that started during the tax year, with notification due by 5 October following its end.
• 5 October 2026 - Deadline to notify chargeability and advise HMRC of the need to register for Self-Assessment for 2026/27 if you have not notified them previously.
• 7 October 2026 - VAT returns and payments due for Accounting Quarter period ending 31 August.
• 22 October 2026 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC, including if you have a PAYE Settlement Agreement (PSA) pay tax and Class 1B NIC.
• 31 October 2026 - Deadline for filing Paper Income Tax Return with HMRC and deadline for submitting tax return if you want HMRC to calculate your tax liability.
• 31 October 2026 - Deadline for filing of accounts with Companies House for accounting periods ended 31 January 2026.
• 31 October 2026 - Corporation Tax returns due for accounting periods ended 31 October

November 2026

• 2 November 2026 – Forms P46(Car) for the quarter ended 5 October (where benefits are not payrolled) to reach HMRC.
• 7 November 2026 – VAT returns and payments due for Accounting Quarter period ending 30 September.
• 22 November 2026 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 30 November 2026 – Deadline for filing of accounts with Companies House for accounting periods ended 28 February 2026.
• 30 November 2026 – Corporation Tax returns due for accounting periods ended 30 November 2025.

December 2026

• 7 December 2026 – VAT returns and payments due for Accounting Quarter period ending 31 October.
• 22 December 2026 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 30 December 2026 – Deadline for filing Income Tax return with HMRC if Tax to be collected through PAYE Code Number.
• 31 December 2026 – Deadline for filing of accounts with Companies House for accounting periods ended 31 March 2026.
• 31 December 2026 – Corporation Tax returns due for accounting periods ended 31 December 2025.

January 2027

• 1 January 2027 – Indirect emissions to be removed from the scope of the Carbon Border Adjustment Mechanism (CBAM).
• 1 January 2027 – Defined Benefit Pensions inflation protection for pre-1997 pensions implemented.
• 1 January 2027 – Multinationals required to submit an International Controlled Transaction Schedule (ICTS) to report information on cross-border related party transactions.
• 7 January 2027 - VAT returns and payments due for Accounting Quarter period ending 30 November.
• 22 January 2027 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 31 January 2027 - Deadline for paying Self-Assessment balancing payment and Capital Gains Tax for tax year ended 5 April 2025.
• 31 January 2027 - Deadline for the first payment on Self-Assessment account for 2025/26.
• 31 January 2027 - Deadline for filing of accounts with Companies House for accounting periods ended 30 April 2025.
• 31 January 2027 - Corporation Tax returns due for accounting periods ended 31 January 2025.
• 31 January 2027 - Deadline for VAT OSS return and payment for the quarter ended 31 December.

February 2027

• 7 February 2027 - VAT returns and payments due for Accounting Quarter period ending 31 December.
• 22 February 2027 - Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 28 February 2027 - Deadline for filing of accounts with Companies House for accounting periods ended 31 May 2026.
• 28 February 2027 - Corporation Tax returns due for accounting periods ended 28 February 2026.

March 2027

• 1 March 2027 - Taxpayers who have not paid remaining tax liabilities face a five per cent penalty.
• 1 March 2027 – Corporation tax due for accounting periods ended 31 May 2025.
• 7 March 2027 – VAT returns and payments due for Accounting Quarter period ending 31 January.
• 22 March 2027 – Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.
• 31 March 2027 – Deadline for filing of accounts with Companies House for accounting periods ended 30 June 2025.
• 31 March 2027 – Corporation Tax returns due for accounting periods ended 31 March 2025.